HomeMy WebLinkAbout26. 2013 Budget Kick-Off City of Oshkosh
Finance Department Peggy A. Steeno
215 Church Ave.,PO Box 1130
Oshkosh,WI 54903-1130 Director
0./HKOfH (920)236-5005 (920)236-5039 FAX
ON THE WATER
MEMORANDUM
DATE: August 28, 2012
TO: Mark Rohloff,City Manager
FROM: Peggy Steen , Director of Finance
RE: Budget Kick-Off Discussion
In preparation of the discussion with the Council on Tuesday regarding the 2013
Budget, I have compiled the following:
o 2012 Financial Statements (through 6/30/12) — While these statements
indicate that we are currently on track to complete 2012 within budget, there are
some items that are unknown at this time that may create some substantial
variances and a need to utilize fund balance to cover the overages in 2012. The
main uncertainty is the outcome of the ongoing collective bargaining process
with Police, Fire, and Transit. As you may recall, the 2012 Budget included an
assumption that all of these groups would pay the employee share of the
Wisconsin Retirement System (WRS) contributions and pay an increased
amount toward health insurance as all other City employees are doing.
Because of legal collective bargaining decisions that have come down in recent
months, we expect that the City will assume some of these costs for the above
noted groups.
Also, even though we are half way through the year, there are a number of
accounts, especially revenues, in which funds are received later in the year,
thereby showing up on the six month financials as shortages. This situation, for
the most part, will correct itself as we move towards the end of 2012. A few
items of note, at this time, are:
• Permit revenues are up slightly due to budget numbers for 2012
being lower than comparable 2011 numbers, and the weights and
measures permit revenue is now included in general fund
revenues rather than in the Health Fund revenues due to the
Health Merger with the County in May of 2012,
• Interest revenues have leveled out as we have adjusted our
budget for this item due to the national economy and lower
expected returns, and
• Expenses are very close to those for the same time period in
2011, at this time.
o 2013 Budget Timeline — The attached calendar, which was also distributed at
the July 10th Council Meeting, lays out the tentative timeline for completing the
2013 budget process. Please note that we hope to deliver the Preliminary
Budget to the Council on October 12th. However, with a substantial amount of
information needed to complete the draft budget coming from the State
(projected for early October), we cannot complete the draft document until that
information is received.
o Changes to the Budget Format— Please find attached an example of the new
cover pages that will be used for the departmental budgets within the overall
budget document. The main reasons for the new format are: (1) to incorporate
the Performance Measurement System that is being implemented city wide and
(2) to identify revenues that are attributed to each departmental budget. By
identifying revenues in this manner, we can better illustrate the portion of each
budget that is paid for with tax dollars. In addition, the new format will
streamline the budget document.
o Historical Information on the Tax Rate, Levy, and Expenditures —The
attached chart shows a 10 year historical view of the tax rate, levy, expenditure,
and revenue levels. In reviewing the expenditure levels for the past 5 years, it is
important to note that the increases during that time have remained under 3.5%,
with the average being under 1.5%.
o 2013 Budget Assumptions —The attached sheet outlines the assumptions
being used to complete the first draft of the 2013 budget. The projected
increase in WRS contributions by both the employer and the employee, and the
likely increase in wages for Police, Fire, and Transit in 2012 and 2013 due to
collective bargaining, along with the noted variances above, will make arriving at
a 2013 balanced budget quite challenging. However, as we continually discuss,
it is in the best financial interest of the City to pass a balanced budget for 2013.
o Fee Adjustments —As you know, departments are currently reviewing the fees
charged for services to see if adjustments need to be made. As discussed, the
departments requesting changes will be using the new format as recommended
by the Long Range Finance Committee, and these requests will be submitted to
Council in advance of the budget process if possible. In regard to rate
adjustments, we should be completing them based on cost of services provided
rather than due to funds needed to balance budgets.
o 5% Savings Options - As directed by you, departments are analyzing each of
their divisional budgets to identify possible cost saving measures. While this
does not guarantee reductions, or dictate what will be left out of the 2013
budget, it is a good place for you to start in making the very difficult decisions
that will need to be made to arrive at a balanced 2013 Budget.
o Workshop Dates Needed — In order to arrive at a final budget for 2013, we will
need at least three workshops with the Council. The first two workshops are for
the 2013 Operations Budget and the third one is for the 2013-2017 Capital
Improvement Plan (CIP). Based on the October 12th date to deliver the budget
to Council, I suggest holding the budget workshops between October 22nd and
November 2nd. Then, we could hold the CIP workshop the week of November
5th
Please let me know if you have questions or need additional information regarding
any of these items prior to Tuesday's Meeting. Otherwise, I look forward to
discussing them with you and the Council at the meeting.
General Fund Revenues - Mid Year
January 1, 2012 - June 30, 2012
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(TAXES LEVIED BY CITY I
General Property Tax $ 6,354,800 $ 6,731,290 105.92% $ 6,635,700 $ 6,988,040 105.31%
Municipal Owned Utility 1,000,000 1,000,000 100.00% 1,000,000 1,000,000 100.00%
Snow Removal 25,000 20,056 80.22% 33,000 11,124 33.71%
Weed Cutting 29,000 1,174 4.05% 36,000 2,595 7.21%
Mobile Home Tax 110,000 64,541 58.67% 112,000 66,514 59.39%
Payment in Lieu of Taxes 118,000 13,101 11.10% 120,000 41,754 34.80%
TOTAL TAXES LEVIED $ 7,636,800 $ 7,830,162 102.53% $ 7,936,700 $ 8,110,027 102.18%
ILCCENSES&PERMITS
Heating $ 82,000 $ 36,138 44.07% $ 67,000 $ 36,897 55.07%
Liquor License 130,000 111,636 85.87% 130,000 111,666 85.90%
Cigarette License 8,000 6,555 81.94% 6,800 6,610 97.21%
Sundry License 40,000 34,300 85.75% 40,000 28,130 70.33%
Electric Permits 91,500 44,405 48.53% 72,000 40,885 56.78%
Building Permits 258,000 106,307 41.20% 195,000 128,552 65.92%
Plumbing Permits 81,000 28,001 34.57% 48,900 36,193 74.01%
Weights and Measures Permits 119,000 113,665 95.52% 60,000 50,628 84.38%
Flammable Tank Fees 500 160 32.00% 800 1,270 158.75%
Housing Fees 3,600 0 0.00% 3,400 0 0.00%
Code Seals&Plan. Fees 700 245 35.00% 600 350 58.33%
Zoning Ordinances 43,000 19,208 44.67% 45,000 24,416 54.26%
TOTAL LICENSES&PERMITS $ 857,300 $ 500,620 58.39% $ 669,500 $ 465,597 69.54%
'FINES&COSTS I
County Court $ 300,000 $ 159,095 53.03% $ 285,000 $ 181,239 63.59%
Police Dept. 500,000 244,188 48.84% 450,000 191,264 42.50%
Interest Taxes 76,000 64,958 85.47% 89,000 51,646 58.03%
TOTAL FINES&COSTS $ 876,000 $ 468,241 53.45% $ 824,000 $ 424,149 51.47%
'STATE&COUNTY AIDS I
Town Aid-Cable TV $ 9,600 $ 2,525 26.30% $ 10,100 $ 2,651 26.25%
Town Ambulance Aid 73,000 20,614 28.24% 73,000 27,159 37.20%
Aid to Local Streets 2,967,700 1,483,188 49.98% 2,697,500 1,359,155 50.39%
Municipal Services 1,119,000 1,115,138 99.65% 936,200 936,028 99.98%
State Shared Aids 10,781,100 0 0.00% 9,669,300 0 0.00%
State Aids-Fire 114,000 123,562 108.39% 123,600 360 0.29%
Aids-Police 195,000 17,910 9.18% 257,600 44,944 17.45%
State Computer Credit 115,000 0 0.00% 105,000 0 0.00%
Expenditure Restraint 1,198,400 0 0.00% 1,137,100 0 0.00%
TOTAL STATE&CO.AIDS $ 16,572,800 $ 2,762,937 16.67% $ 15,009,400 $ 2,370,297 15.79%
USE OF MONEY&PROPERTY
Interest on Investments $ 533,000 $ 90,943 17.06% $ 300,000 $ 110,263 36.75%
Interest on Spec.Assessments 235,000 2,693 1.15% 261,000 1,713 0.66%
Rent 100 610 610.00% 100 30 30.00%
0
TOTAL USE OF MONEY&PROP. $ 768,100 $ 94,246 12.27% $ 561,100 $ 112,006 19.96%
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'CHARGES FOR CURRENT SERVICES
Police Dept. Misc. Revenue $ 115,000 $ 18,534 16.12% $ 150,000 $ 78,440 52.29%
Fire Dept. Fees 116,400 6,948 5.97% 121,400 13,459 11.09%
Ambulance Fees 2,170,000 1,002,718 46.21% 2,160,000 1,092,646 50.59%
Engineering Fees 60,000 6,923 11.54% 25,000 4,116 16.46%
Street Services 108,500 30,245 27.88% 125,000 39,173 31.34%
Electrical Dept. 25,000 24,979 99.92% 32,000 24,596 76.86%
Sign Dept. 2,000 1,364 68.20% 3,500 1,638 46.80%
Park Fees 20,800 18,604 89.44% 20,000 9,859 49.30%
City Clerk Fees 6,500 4,870 74.92% 6,500 5,300 81.54%
Community Development-CDBG 375,500 98,722 26.29% 190,000 0 0.00%
Community Development-TIF 0 0 0.00% 175,000 0 0.00%
Cable Access Fees 2,500 920 36.80% 3,000 1,185 39.50%
CAN Revenue 700,000 217,716 31.10% 775,000 200,236 25.84%
Property Search 20,000 8,225 41.13% 18,000 9,885 54.92%
Hazardous Materials 1,500 0 0.00% 1,500 197 13.13%
Garbage Fees 23,500 5,915 25.17% 16,700 7,835 46.92%
TOTAL CHGS.FOR CUR.SERV. $ 3,747,200 $ 1,446,683 38.61% $ 3,822,600 $ 1,488,565 38.94%
'INTERDEPARTMENTAL REVENUES I
Materials& Labor-Utilities $ 400,000 $ 197,339 49.33% $ 425,000 $ 180,955 42.58%
Sup./Admin. Labor-Utilities 315,200 80,738 25.61% 305,000 76,534 25.09%
Acct. Services-Utilities 591,500 145,829 24.65% 535,000 125,154 23.39%
Equip/Labor Rental-Recycling 375,000 30,436 8.12% 360,000 48,785 13.55%
Computer Services-Utilities 162,800 0 0.00% 162,800 0 0.00%
Water G.O. Bond Abatement 1,619,200 1,619,200 100.00% 1,361,300 1,361,300 100.00%
Sewer G.O. Bond Abatement 1,768,700 1,768,700 100.00% 1,626,600 1,626,600 100.00%
Storm G.O. Bond Abatement 1,086,900 1,086,900 100.00% 1,078,900 1,078,900 100.00%
Parking G.O. Bond Abatement 57,900 57,900 100.00% 54,400 54,400 100.00%
Ind. Dev. Bonds&Notes 423,000 423,000 100.00% 420,000 420,000 100.00%
TIF Districts G.O. Bond Abatement 3,222,400 3,222,400 100.00% 3,504,800 3,504,800 100.00%
Golf Course G.O. Bond Abatement 6,000 6,000 100.00% 6,000 6,000 100.00%
Centre G.O. Bond Abatement 211,900 211,900 0.00% 219,500 219,500 100.00%
Cable TV Bond Abatement 69,900 69,900 100.00% 73,100 73,100 100.00%
B A B Bond Credits 431,600 0 0.00% 433,600 0 0.00%
Insurance Fund Rate Equalization 442,400 0 0.00% 0 0 0.00%
Engineering Fees-Construction 600,000 0 0.00% 1,400,000 0 0.00%
TOTAL INTER. DEP.REV. $ 11,784,400 $ 8,920,242 75.70% $ 11,966,000 $ 8,776,028 73.34%
'UNCLASSIFIED
Sundry Revenue $ 175,000 $ 102,239 58.42% $ 167,500 $ 79,700 47.58%
Bond Proceeds 0 0 0.00% 0 0 0.00%
Approp. from Sinking Fund 375,000 0 0.00% 350,000 0 0.00%
TOTAL UNCLASSIFIED 550,000 102,239 18.59% 517,500 79,700 15.40%
'TOTAL REVENUES $ 42,792,600 $ 22,125,370 51.70% $ 41,306,800 $ 21,826,369 52.84%I
General Fund Expenditures - Mid Year
January 1, 2012 - June 30, 2012
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(GENERAL GOVERNMENT
City Council $ 46,300 $ 26,555 57.35% $ 46,600 $ 26,364 56.58%
City Manager 254,900 121,672 47.73% 247,900 118,660 47.87%
City Attorney 405,800 217,916 53.70% 381,400 179,852 47.16%
Human Resources 535,400 266,291 49.74% 554,400 293,652 52.97%
City Clerk 236,400 115,338 48.79% 243,700 128,028 52.54%
Elections 54,000 47,583 88.12% 124,500 100,157 80.45%
Finance 972,600 492,475 50.63% 917,200 404,996 44.16%
Purchasing 237,500 106,397 44.80% 223,900 98,566 44.02%
Information Technology 1,236,300 704,494 56.98% 1,147,700 657,050 57.25%
Insurance 597,300 466,650 78.13% 616,200 502,100 81.48%
Facilities Maintenance 654,000 363,702 55.61% 641,700 289,801 45.16%
Independent Audit 22,700 20,200 88.99% 22,700 9,638 42.46%
Media Services 214,200 101,100 47.20% 209,100 101,325 48.46%
TOTAL GENERAL GOVERNMENT $ 5,467,400 $ 3,050,373 55.79% $ 5,377,000 $ 2,910,189 54.12%
PUBLIC SAFETY
Police $11,686,000 $ 5,273,354 45.13% $ 11,178,300 $ 5,109,610 45.71%
Animal Care 78,100 43,284 55.42% 80,100 37,101 46.32%
Fire&Ambulance 11,174,900 5,019,603 44.92% 10,674,300 4,972,509 46.58%
Hydrant Rental 650,000 325,000 50.00% 650,000 325,000 50.00%
Auxiliary Police 4,900 1,172 23.92% 4,900 1,778 36.29%
Crossing Guards 85,900 48,733 56.73% 85,900 48,971 57.01%
Police&Fire Commission 14,000 4,612 32.94% 13,000 4,366 33.58%
TOTAL PUBLIC SAFETY $23,693,800 $ 10,715,758 45.23% $ 22,686,500 $ 10,499,335 46.28%
PUBLIC WORKS
Public Works-Admin. $ 367,500 $ 173,061 47.09% $ 349,900 $ 162,586 46.47%
Engineering 1,263,600 556,580 44.05% 1,231,300 514,040 41.75%
Streets-General 2,772,400 1,315,516 47.45% 2,559,100 1,103,361 43.12%
Central Garage 1,944,900 1,002,813 51.56% 1,958,400 863,420 44.09%
Garbage Coll. & Disposal 1,713,700 601,411 35.09% 1,826,900 575,845 31.52%
TOTAL PUBLIC WORKS $ 8,062,100 $ 3,649,381 45.27% $ 7,925,600 $ 3,219,252 40.62%
IPARKS&OTHER FACILITIES
Parks $ 1,613,300 $ 746,334 46.26% $ 1,593,800 $ 660,117 41.42%
Forestry 305,500 144,111 47.17% 309,200 161,830 52.34%
TOTAL PARKS&OTHER FAC. $ 1,918,800 $ 890,445 46.41% $ 1,903,000 $ 821,947 43.19%
COMMUNITY DEVELOPMENT
Assessor $ 557,500 $ 264,666 47.47% $ 533,000 $ 254,898 47.82%
Planning Services 836,500 385,727 46.11% 800,900 385,433 48.12%
Inspection Services 903,400 410,667 45.46% 839,600 357,495 42.58%
TOTAL COMMUNITY DEV. $ 2,297,400 $ 1,061,060 46.19% $ 2,173,500 $ 997,826 45.91%
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TRANSPORTATION
Electric $ 516,900 $ 234,184 45.31% $ 488,100 $ 183,078 37.51%
Sign 205,100 101,299 49.39% 199,100 90,779 45.59%
TOTAL TRANSPORTATION $ 722,000 $ 335,483 46.47% $ 687,200 $ 273,857 39.85%
UNCLASSIFIED
Unemployment Compensation $ 32,000 $ 14,452 45.16% $ 32,000 $ 7,419 23.18%
Uncollectible Accounts 300,000 64,998 21.67% 380,000 12,448 3.28%
Employee Benefit Fees 14,000 8,135 58.11% 14,000 5,854 41.81%
Patriotic Celebrations 6,600 6,689 101.35% 6,700 6,613 98.70%
Unclass. Expense 85,000 34,738 40.87% 85,000 28,047 33.00%
Mobile Home Tax 37,000 21,921 59.25% 38,800 22,123 57.02%
Adjustment of Salaries 0 0 0.00% (100,000) 0 0.00%
Industrial Development 37,500 37,500 100.00% 37,500 37,500 100.00%
TOTAL UNCLASSIFIED $ 512,100 $ 188,433 36.80% $ 494,000 $ 120,004 24.29%
100-GENERAL FUND TOTALS: $42,673,600 $ 19,890,933 46.61% $ 41,246,800 $ 18,842,410 45.68%I
Other Funds Operations
January 1, 2012 - June 30, 2012
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LEVY FUNDS BIJDG?£T '.......u��3...24.........)=x ndeiE ...
Recycling $ 1,094,700 $ 248,028 22.66% $ 891,300 $ 348,413 39.09%
Street Lighting 1,153,000 474,066 41.12% 1,178,500 495,542 42.05%
Senior Services 485,100 205,803 42.42% 496,500 217,954 43.90%
Transit Utility 4,503,000 2,305,588 51.20% 4,454,700 2,183,941 49.03%
Library 3,631,300 1,658,645 45.68% 3,440,200 1,626,656 47.28%
Museum 1,000,900 449,065 44.87% 1,001,000 506,340 50.58%
Grand Opera House 66,200 38,873 58.72% 68,300 33,816 49.51%
Cemetery 394,600 212,805 53.93% 348,200 182,535 52.42%
Health Services 976,600 385,255 39.45% 728,500 270,886 37.18%
Pollock Comm.Water Park 300,000 61,260 20.42% 299,500 77,825 25.98%
LEVY FUNDS-SUBTOTAL: $13,605,400 $ 6,039,388 44.39% $ 12,906,700 $ 5,943,908 46.05%
NON-LEVY FUNDS
Leach Amphitheater 70,500 16,279 23.09% 54,100 22,303 41.23%
Golf Course 532,700 232,593 43.66% 523,800 247,925 47.33%
Oshkosh Center 1,002,598 388,707 38.77% 1,191,100 698,589 58.65%
Parks Revenue Facilities 257,100 48,075 18.70% 286,300 114,172 39.88%
Parking Utility 143,500 63,946 44.56% 143,000 88,125 61.63%
Water Utility 14,732,700 5,109,920 34.68% 15,347,600 5,282,733 34.42%
Sewer Utility 11,126,500 3,878,911 34.86% 11,389,100 3,847,134 33.78%
Stormwater Utility 3,847,900 1,466,848 38.12% 3,751,500 1,402,075 37.37%
Agency Funds 420,465 135,927 32.33% 415,900 236,466 56.86%
NON-LEVY FUNDS SUBTOTAL: $32,133,963 $ 11,341,206 35.29% $ 33,102,400 $ 11,939,522 36.07%
TOTAL OTHER FUNDS: $45,739,363 $ 17,380,594 38.00% $ 46,009,100 $ 17,883,430 38.87%
FUND BALANCE 2006- 2012
Historical Fund Balance
December 31, 2007 Fund Balance $7,292,509
December 31, 2008 Fund Balance $6,965,275
December 31,2009 Fund Balance $7,623,103
SUBTRACT: 2009 Reservations ($52,270)
SUBTRACT: Allowance for Amount Due from Golf Course Fund-
Uncollectible in 2009 ($480,191)
December 31, 2009 Available Fund Balance $7,090,642
December 31,2010 Fund Balance $8,871,437
SUBTRACT: 2010 Reservations ($286,025)
SUBTRACT: Allowance for Amount Due from Golf Course Fund-
Uncollectible in 2010 ($480,191)
SUBTRACT: Inventory-Unspendable(New Requirement Per GASB 54) ($15,128)
December 31, 2010 Available Fund Balance $8,090,093
December 31, 2011 Fund Balance $9,708,106
SUBTRACT: 2011 Reservations ($687,688)
SUBTRACT: Allowance for Amount Due from Golf Course Fund-
Uncollectible in 2011 ($480,191)
SUBTRACT: Inventory-Unspendable (New Requirement Per GASB 54) ($20,117)
December 31, 2011 Available Fund Balance $8,520,110
2012 Fund Balance
January 1,2012 Fund Balance $8,520,110
Change in Fund Balance Due to 2012 Operations TBD
Estimated Balance as of December 31, 2012** $8,520,110
**Fund Balance changes annually at year-end, as a result of current year operations.
City of Oshkosh 2013 Budget Preparation Calendar
JANUARY Items To Be Comoleted in 2012 JULY
S M T W T F S July S M T W T F S
1 2 3 4 5 6 7 1 2 3 4 5 6 7
8 9 10 11 12 13 14 1-31 -City Manager to establish preliminary budget assumptions 8 9 10 11 12 13 14
15 16 17 18 19 20 21 -Departments working on 1st draft of 2013 Budget 15 16 17 18 19 20 21
22 23 24 25 26 27 28 22 23 24 25 26 27 28
29 30 31 29 30 31
FEBRUARY August AUGUST
S M T WI F S 1-10 -Departments Work on 2013 Budgets S M T WT F S
1 2 3 4 11-26-Finance Compiles Initial Departmental Requests 1 2 3 4
5 6 7 8 9 10 11 15 -2011 Audit Report/2012 6-Month Financials/Budget 5 6 7 8 9 10 11
12 13 14 15 16 17 18 Kick-Off/Preliminary Budget Assumptions to Council 12 13 14 15 16 17 18
19 20 21 22 23 24 25 27-31-Review of Preliminary Budgets-Internal Meetings 19 20 21 22 23 24 25
26 27 28 29 (Department Heads/City Manager/Finance Director) 26 27 28 29 30 31
MARCH September SEPTEMBER
S M T W T F S 4-14 -Review of Preliminary Budgets Continues S M T WT F S
1 2 . 3 14-21 -Budget Refinement/Revisions 1
4 5 6 7 8 9 10 25 -Local Revenues Estimated 2 3 4 5 6 7 8
11 12 13 14 15 16 17 28 -Finance Provides Draft of Preliminary Budget 9 10 11 12 13 14 15
18 19 20 21 22 23 24 to City Manager 16 17 18 19 20 21 22
25 26 27 28 29 30 31 23 24 25 26 27 28 29
30
APRIL October OCTOBER
S M T W T F S 1-12 -Receive State Revenue Information/Finalize Draft S M T WT F S
1 2 3 4 5 6 7 12 -Preliminary Budget Delivered To Council 1 2 3 4 5 6
8 9 10 11 12 13 14 22-31-Budget Workshops w/Council-Dates/Times TBD 7 8 9 10 11 12 13
15 16 17 18 19 20 21 29 -Public Informational Meeting 14 15 16 17 18 19 20
22 23 24 25 26 27 28 21 22 23 24 25 26 27
29 30 28 29 30 31
MAY November NOVEMBER
S M T WT F S 1-9 -CIP Workshop w/Council-Dates/Times TBD S M T WT F S
1 2 3 4 5 6 -CIP Review with Plan Commission 1 2 3
6 7 8 9 10 11 12 13 -Budget Hearing 4 5 6 7 8 9 10
13 14 15 16 17 18 19 14-20 -Final council Workshop(If Needed) 11 12 13 14 15 16 17
20 21 22 23 24 25 26 27 -Approval of 2013 Budget and 2013-2017 CIP 18 19 20 21 22 23 24
27 28 29 30 31 25 26 27 28 29 30
JUNE DECEMBER
*Above dates for budget activities are tentative at this time. Any
S M T WT F S substantial variations will be identified as soon as they are known. S M T WT F S
1 2 1
3 4 5 6 7 8 9 2 3 4 5 6 7 8
10 11 12 13 14 15 16 9 10 11 12 13 14 15
17 18 19 20 21 22 23 16 17 18 19 20 21 22
24 25 26 27 28 29 30 23 24 25 26 27 28 29
30 31
City of Oshkosh, 2013 Proposed Budget and Performance Report
FUND: FUNCTION: DEPARTMENT: ACCOUNT:
SENIOR SERVICES SENIOR SERVICES PARKS 231-0760-XXXX-XXXXX
2012 Year End
2010 Expenditures 2011 Expenditures 2012 Appropriation Estimate 2013 Proposed Budget
427,433 441,128 496,500 495,600 512,800
2012 Year End
REVENUES 2010 Revenues 2011 Revenues 2012 Appropriation Estimate 2013 Proposed
Net Levy#4102 367,700 185,300 297,300 297,300 314,100
Grants&Aids 76,637 65,779 72,000 66,600 61,100
Fees&Charges 56,297 56,204 62,200 50,800 60,600
Miscellaneous 55,564 57,526 65,000 75,400 77,000
Surplus Applied 0 0 0 0 0
Transfer In 0 0 0 0 0
TOTAL REVENUES: 556,198 364,809 496,500 490,100 512,800
Current Net
Surplus/Deficit: 128,765 (76,319) 0 (5,500) 0
Ending Fund
Balance: 183,385 107,066 107,066 101,566 101,566
Budget Variances: $12,000 requested in 2013 for sidewalk around the south building.
To enrich the lives of adults fifty and over.
Mission Statement:
Links to City
Strategic Plan: 1 Improve the public's knowledge and understanding of the Oshkosh Seniors Center.
2 Support business retention and development through creation of additional on-campus partnerships.
3 Establish performance measures for all programs and services offered at the Seniors Center.
4 Explore Senior Services collaboration with Neighborhood Works and Watch.
5 Develop long-term improvement strategy for the Seniors Campus.
Significant
Accomplishments: Health Department merged.
Planned Giving Brochure printed.
Community Health committee convened for the purpose of planning programs and services for
▪ Older Adults.
Implemented LEAN process in evaluating an operational procedure in Health Services.
Replaced some flooring and significant repainting of both buildings, along with new decor.
New community partnership opportunities: Retired and Senior Volunteer Program,Visiting Nurse
Association, Lutheran Social Services, Feeding America, Downtown Business District,Correctional
Institution.
Worked with the Downtown BID and coordinated the planting,watering,and caretaking of 106
flower pots.
Established new Community Partners: Retired and Senior Volunteer Program RSVP-Volunteer
▪ Services,VNA-Brain Fitness, UWO Business Success Center-Fitness Coordination, Lutheran Social
▪ Services-Mind Works,Correctional Institution-Recognition Tower.
Objectives to be Create and implement a Marketing Plan.
Accomplished Next Establish additional local agency community partnerships on campus.
Year: Establish an Aging Summit of CEO's of all local senior service providers.
▪ Establish an Aging Coalition of all senior service providers to foster improved services/collaborations.
Establish performance measures.
• Outreach/programs for the ethnic diversity population of older adults in Oshkosh.
Increase the use and access of the riverfront through new programs.
Key Performance Measures
Goals&Measures 2011 2012 2013 Trend Comment
Goal:Expand use of volunteers
Number of volunteers 432 450 525
Number of hours 26,554 27,200 28,000
Value of their hours $483,283 $495,000 $509,600
Relationships with
community 3 5 7
volunteer teams
Goal:Increase number of Senior Center Programs
Number of weekly
programs 48 52 58
Number of specialty
programs 30 34 38
Number of new
programs 17 18 25
Number of
participants in
MySeniorCenter 2949 3000 3200
Number of duplicated
participants 44537 45000 50000
Number of new
collaborations 28 30 35
Goal:Explore alternative funding sources
Number of short
term rentals 18 19 20
Number of long term
rentals 13 14 20
Number of grants
submitted 2 4 6
Contact
Information: Mark Ziemer-Senior Services Manager PH: (920)232-5302. Ray Maurer-Director of Parks PH: (920)236-5080.
LOCAL TAX RATE HISTORY 2002/2003-2011/2012
TAX YEAR/ ASSESSED PRIOR YEAR CHANGE %
YEAR COLLECTED RATE ASSESSED RATE INC/(DEC) _ INC/(DEC)
2002/2003 10.000 9.770 0.230 2.35%
2003/2004 10.000 10.000 0.000 0.00%
2004/2005 10.570 10.000 0.570 5.70%
2005/2006 7.610 10.570 (2.960) (28.00%)
2006/2007 7.820 7.610 0.210 2.76%
2007/2008 7.980 7.820 0.160 2.05%
2008/2009 8.226 7.980 0.246 3.08%
2009/2010 8.399 8.226 0.173 2.10%
2010/2011 8.608 8.399 0.209 2.49%
2011/2012 8.796 8.608 0.188 2.18%
LEVY HISTORY 2002/2003 - 2011/2012
TAX YEAR/ PRIOR YEAR CHANGE %
YEAR COLLECTED LEVY LEVY INC/(DEC) INC/(DEC)
2002/2003 21,488,047 20,505,009 983,038 4.79%
2003/2004 21,965,939 21,488,047 477,892 2.22%
2004/2005 23,554,616 21,965,939 1,588,677 7.23%
2005/2006 24,322,868 23,554,616 768,252 3.26%
2006/2007 25,597,997 24,322,868 1,275,129 5.24%
2007/2008 26,605,671 25,597,997 1,007,674 3.94%
2008/2009 27,885,268 26,605,671 1,279,597 4.81%
2009/2010 28,786,800 27,885,268 901,532 3.23%
2010/2011 29,488,165 28,786,800 701,365 2.44%
2011/2012 30,118,300 29,488,165 630,135 2.14%
EXPENDITURE HISTORY 2002/2003 - 2011/2012
TAX YEAR/ EXPENDITURE PRIOR YEAR CHANGE %
YEAR COLLECTED AMOUNT EXPENDITURE INC/(DEC) INC/(DEC)
2002/2003 53,984,146 51,426,911 2,557,235 4.97%
2003/2004 56,212,410 53,984,146 2,228,264 4.13%
2004/2005 58,173,740 56,212,410 1,961,330 3.49%
2005/2006 59,856,035 58,173,740 1,682,295 2.89%
2006/2007 60,634,540 59,856,035 778,505 1.30%
2007/2008 62,719,472 60,634,540 2,084,932 3.44%
2008/2009 64,628,462 62,719,472 1,908,990 3.04%
2009/2010 65,764,000 64,628,462 1,135,538 1.76%
2010/2011 65,806,965 65,764,000 42,965 0.07%
2011/2012 64,729,400 65,806,965 -1,077,565 -1.64%
REVENUE HISTORY 2002/2003 - 2011/2012
TAX YEAR/ REVENUE PRIOR YEAR CHANGE %
YEAR COLLECTED AMOUNT REVENUE INC/(DEC) INC/(DEC)
2002/2003 32,496,099 30,921,902 1,574,197 5.09%
2003/2004 34,246,971 32,496,099 1,750,872 5.39%
2004/2005 34,619,124 34,246,971 372,153 1.09%
2005/2006 35,533,167 34,619,124 914,043 2.64%
2006/2007 35,036,543 35,533,167 (496,624) -1.40%
2007/2008 36,113,801 35,036,543 1,077,258 3.07%
2008/2009 36,743,194 36,113,801 629,393 1.74%
2009/2010 36,977,200 36,743,194 234,006 0.64%
2010/2011 36,318,800 36,977,200 (658,400) -1.78%
2011/2012 34,611,100 36,318,800 (1,707,700) -4.70%
2013 PRELIMINARY BUDGET ASSUMPTIONS
• Personnel Costs
WAGES *
- Include step increases for employees that have not reached the 100%
Control Point(i.e. calculate increase for those that have not yet reached the
pay for performance zone).
- Calculate a 1% increase for employees that have reached the 100% Control
point(i.e. calculate increase for those that are in the pay for performance
zone). This will be a lump sum amount for Dept. 100, and a lump sum for
each of the non-100 budgets.
- Police/Fire/Transit- Per Act 10, excluded from above. Finance/Payroll will
estimate this information based on likely outcomes of collective bargaining
process.
BENEFITS *
- Health Insurance (For All Employees)
• 0% Increase in Premiums and an 11% Employee Premium Sharing
(same as rates for 2012)
- Income Continuation Insurance (ICI) - 0% increase
- Life Insurance - 0% increase
- Retirement- (FINALIZED RATES IN SEPTEMBER PER ETF)
General 13.2%-2012, 14.65%-2013**Employer Share 8.025%
Protective w/SS (OPD) 18.6%-2012, 19.75%-2013**Employer Share 13.125%
Protective w/o SS (OFD) 21.0%-2012, 22.40%-2013**Employer Share 15.775%
(Assume employee share for all @ 6.625% for 2013)
*Wages and benefits will be based on the ability to pay, the results of the
Classification and Compensation Study, and negotiations with the Police, Fire, and
Transit union groups.
** WRS rates are estimated. Actual rates are expected from the State in September.
• Utilities
Gas (#6474) -WPS (request) 2.0% increase - 1/1/13
Electric (#6471) - WPS (request) 6.0% increase - 1/1/13
• Diesel Fuel (#6511)
2008 - $3.16 / Gallon (Average)
2009 - $4.00 / Gallon (Budget)
2009 - $2.11 / Gallon (Average)
2010 - $3.15 / Gallon (Budget)
2010 - $2.61 / Gallon (Average)
2011 - $2.90 / Gallon (Budget)
2011 - $3.40 / Gallon (Average)
2012 - $3.30 / Gallon (Budget)
2012 - $3.34 / Gallon (Average through 6/12)
2013 - $3.50/Gallon (Budget)
• Gasoline (#6514)
2008 - $2.91 / Gallon (Average)
2009 - $3.50 / Gallon (Budget)
2009 - $2.03 / Gallon (Average)
2010 - $2.75 / Gallon (Budget)
2010 - $2.53 / Gallon (Average)
2011 - $2.80 / Gallon (Budget)
2011 - $3.23 / Gallon (Average)
2012 - $3.15 / Gallon (Budget)
2012 - $3.38 / Gallon (Average through 6/12)
2013 - $3.55/Gallon (Budget)
• Solid Waste (#6445)
2007 - $18.20 /Ton
2008 - $23.30 /Ton
2009 - $26.30 /Ton
2010 - $33.40 /Ton
2011 - $34.40 /Ton
2012 - $35.00 /Ton, $32.00 with rebate
2013 - $38.00/Ton, $35.00 with rebate
* City receives a $3.00 per ton rebate from Winnebago County
• Sewer (#6472)
2013 - TBD (Increase Not Expected at this time)
• Water (#6473)
2013 - 15% Increase for% of Year— 11.25%
• Storm (#6476)
2013 - 15% Increase for% of Year— 11.25%